Section 67 of the CGST Act, 2017— Search and Seizure – The petitioners challenged the entire search and seizure operation carried out by the respondent on 13th and 14th March, 2018 at the factory premises of the petitioner-company, as being illegal, arbitrary against the mandatory provisions of law and as a colourable and mala fide exercise of statutory powers on the ground that there was no reasonable belief and stock verification was conducted on estimate basis. During the pendency of the writ petition the petitioner prayed for issuing a writ order or direction in the nature of certiorari calling for the records of the case and to quash the impugned Confiscation Order dated 29.10.2018 passed by the respondent 130(2) of the Act.

Held that:- The Hon’ble High Court rejected the challenge by the petitioner to the search and quashed the order passed by respondent and remand the matter before the said authority to adjudicate on the question of confiscation afresh, after giving an opportunity of hearing to the petitioner, in terms of the mandate cast by virtue of Section 130(4) of the Act. — Rimjhim Ispat Limited, Juhi Alloys Limited, L.D. Goyal Steels Pvt. Ltd. Vs. State of U.P. And 3 Others, And 04 Others, And 2 Others [2019] 10 TAXLOK.COM 023 (Allahabad)